Chapman v. The Queen, 2004 DTC 3310, 2004 TCC 617 (Informal Procedure) -- summary under Paragraph 18(1)(h)

The theory that where one lives is a matter of personal choice and, therefore, the cost of getting to work is to a large degree affected by personal considerations was found by Woods J. not to apply where, as here, the taxpayer was commuting to temporary work assignments. All the costs of operating his motor vehicle were deductible in computing his business income from the temporary work assignments. In addition, it appeared likely that his home was the base of operations for his consulting business, so that his commuting costs likely were deductibility on that basis as well.